The Custom One Pro Plus has a variable sound signature due to the bass-adjusting sliders. If you're not sure what sound signature you want, like adjusting bass levels frequently, or just want a LOT of bass, then you should get the Custom One Pro Plus. Otherwise, if you know that the MDR-1A's sound signature is to your liking, then get them.
There was recently another head-fier looking for exactly the same comparison. Here is the link: http://www.head-fi.org/t/818283/im-in-need-of-some-help-to-buy-a-new-pair-of-headphones
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